Charlty reglstratlon number 1196170
Long Covid Kids and Friends
Annual Report and Financial Statements
Year ended 31 March 2024

Long Covid Kids and Friends
Contents
Page
Reference and Administrative Details
Trustees, Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
9-14

Long Covid Kids and Friends
Reference and Administrative Details
Chair
C Whitby
Trustees
Dr l Rossman - resigned 14.11.24
N Webster-Hart- resigned 14.11.24
Lsmith
M Leston resigned 3.9.24
W Lee - appointed 19.10.23, resigned 14.11.24
S Craner- appointed 12.11.24
C Whitby- appointed 12.11.24
Dr M Faghy- appointed 13.12.24
Charity Registration Number
1196170 in England and Wales
SC052424 in Scotland
Chief Executive Officer
S McFarland
Registered Office
Crown Chambers
Bridge Street
Salisbury
Wiltshire
SPI 2LZ
Bankers
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
Independent Examiner
S J L Ellingham BA FCA DChA
Fawcetts LLP
Chartered Accountants
Windover House
St Ann Street
Salisbury
Wiltshire
SPI 2DR

Long Covid Kids and Friends
Trustees Report for the year ended 31 March 2024
The Trustees present their Annual Report for the year ended 31 March 2024. The accounts comply with the
Ch8riti&s Act 2011, Accounting 8nd Reporting by Charities.. St8tement of Recommended Pr8Ctice ISORPI
3pplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS1021 issued on l January 2019.
ObJectlves and actlvltles
Long Covid Kids and Friends exists for the public benefit, to promote and protect the physical and mental health
and well-being of children and young people anywhere in the world with Long Covid and related illnesses.
We define 'Long Covid, to mean anyone experiencing signs and symptoms that develop during or after an
infection consistent with COVID-19 that continue for more than 4 weeks and are not explained by an alternative
diagnosis. 'Related illness, means any post-viral illness or autoimmune disease with a suspected or evidenced
link to COVID-19.
We work towards our mission through..
lal the provision of advice, support and counselling to such children 2nd young people and anyone connected
with their care.,
Ibl facilitating, conducting and/or promoting research into the causes, diagn051S, treatment and prevention of
Long Covid and related illness provided that the useful results of any such research are rn3de public,.
Icl raising awareness Wlthin the gener31 public of Long Covid and related illne55 in children and young people
3nd in particular to promote recognition of the condition and establish suitable care pathw8ys for the
identification, treatment and ongoing support of children and young people with Long Covid and related illness,
and the support of all those involved in their care.
Public Benefit
We, the trustees confirm that we have considered the guidance from the Charity Commission regarding public
benefit when reviewing the Charity's aims and objectives and in planning future activities. We are satisfied that
the activities undertaken during the year fully meet these requirements.

Long Covid Kids and Friends
Trustees Report for the year ended 31 March 2024 Icontinuedl
Achievements and Performance
This has been a landmark year for Long Covid Kids and Friends, marked by continued advocacy, wider
recognition, and a deepened commitment to supporting children, young people, and families affected by Long
Covid and and SARS Cov-2 associated related diagnoses including Paediatric Multi-inflammatory Syndrome
IPIMSI, Myalgic Encephalomyelitis IMEI I Chronic Fatigue Syndrome ICFSI, Postural Tachycardia Syndromel
POTS), Paediatric Acute-onset Neuropsychiatric Syndrome IPANSI, and Mast Cell Activation Syndrome IMC4SI.
As the world's first charity focussed on children and young people with Long Covid. we have represented. and
provided support to over 11,000 families.
Our achievements include:
Research & Education.. Our participation in UK and international research projects ha5 helped shape the
future of Long Covid funding and understanding and raise awarene55 of the demand for appropriate 5ervice5.
31ongside challenging stigma and misinformation.
We have presented insights and shared lived experiences and contributed to clinical and
paediatric research di5CU5sions in Toronto, Dublin. Chicago. and London.
We have collaborated in peer-reviewed scientific publications and articles in leading joumals,
including Nature, PLOS, BMC and PLOS One.
We launched our Educational Toolkit Video series providing free essential information for
educators.
Advocacy & Policy Engagement.. We have continued to play a pivotal role as core participant5 in both the UK
and Scottish Covid Inquirie5, ensuring that the voice5 of affected families were heard through participation,
witnes5 Statements, appeals, and in-per50n carnpaigns in London. We a150 represented familie5 at NHS Long
Covid services forums and WHO & NIHR expert panels, influencing global and nation31 policy and practice.
Public Awareness and Media.. Through media camp3igns, documentaries, 3nd social media outr&3ch, we
have amplified the voices of affected families, ensuring their challenges are recognised at both national and
international levels. We continue to challenge misinformation and advocate for Ereater understandinE and
support. This included our participation in the second International Long Covid Awareness Day when we
launched an animated campaign raising awareness for children affected by Long Covid.
Family Support & Community Initiztives.. We have continued to provide peer support sessions, self-
advocacy workshops, and safeguarding guidance. empowering farnilies as they navigate the complexities of Long
Covid. We led a youth community project developing awareness stickers with members of our Youth Advisorv
Panel. Our Long Covid Kids Children's Choir has provided a creative and therapeutic outlet for children, achieving
international recognition.

Long Covid Kids and Friends
Trustees Report for the year ended 31 March 2024 l¢ontlnuedl
We extend our heartfelt gratitude to all those who have supported us whether through donations,
P8rtnerships, or volunteer efforts. Your contributions have been instrument81 in helping us build brighter future5
for children and young people affected by Long Covid and related illnesses. Together, we will continue to bring
hope, advocacy, and meaningful change.
Flnanclal Revlew
The total income for the year ended 31 March 2024 was £79,29612023.. £137.3851 including income from
donation5 including Gift Aid of £64,94412023.. £134.8791, National Lottery Grant of £IO,00012023'. nill, sales
from the online shop of £2.27812023.. £1,632) and incorne from the on line choir and courses of £1,14512023..
£3461. Income from presentations totalled nil12023.. £4501, research participation £7512023.. nil) and interest
receivable was £65412023.. £781. £200 in compen58tion was awarded for don3tions witheld in error.
Expenditure totalled £103,37912023.. £74,4351 including c05ts for Occupational Therapist, Educational
Psychologist. marketing and administrative support as well as the educational video projert.
At 31 March 2024 the charity had net a55ets of £38,86712023.. £62,950) held as unrestricted reserve5 including
cash at bank of £34.83112023.. £55.9251.
Financial prudence and transparency remain at the heart of our operation5, and we are dedicated to upholding
the highest standards of governance while 5eekiNg new funding avenues to 5UPPOrt our mi55ion. In the year
ahead. we will continue to explore innovative ways to raise awarerie5s, influence policy, and offer direct support
to those who need it most.
Reserves Policv
Our reserves policy is to hold approxirnately 3 months unrestricted charitable expenditure which is currently
£15,000. At 31 March 2024, free reserves were £38,37312023.. £61,961).
Structure, gtwemance and management
Long Covid Kid5 and Friends is a Charitable Incorprated Organisation ICIOI incorporated in England and Wales on
IS October 2021 and in Scotland on 22 March 2023. The registered charity number is 1196170 in England and
W31es 8nd in Scot13nd SC052424.
The trustees at the end of the period are listed on page l. Trustees are appointed by the existing Trustees. The
day to day running of the charity 15 carried out by the Chief Operating Officer. Chief Executive Officer, Operations
Manager and a team of volunteer5. Neither the CEO or the COO are remunerated for their work with the charity.
Unfortunately both needed to take a Leave of Absence for health reason5 at the beginning of 2024 which
impacted on the scale of activities that could be delivered during the period.

Long Covid Kid5 and Friends
Trustees Report for the yezr ended 31 March 2024 Icontinuedl
The Trustees declare th3t they have 3pproved the trustees. report above.
Signed on behalf of the Charity's Trustees
C Whitby
Chair and Trustee
Date..
29 January 2025

Long Covid Kids and Frlends
Indepèndent Examlt)er's report to the Trustèes of Long Covid Kids and Friends
I report to the trustees on my examination of the accounts of Long Covid Kids and Friends for the year ended 31
March 2024, which are set out on pages 7 to 14.
RESPONSIBILITIES AND BASIS OF REPORT
As the charity tru5tee5 of Long Covid Kids and Frierids you are responsible for the preparation of the accounts in
accordance with the requirements of the Charitiès Act 20111 The Act l.
I report in respect of rny examination of the Long COv￿d Kids and Friends. account5 carried out under section 145
of the 2011 Act and in carrylng out my examination I have followed all the applicable Direction% Eiven by the
Charity Commission undeT section 145lsllbl of the 2011 Act.
INDEPENDENTEXAMINER'S STATEMENT
I have completed my examination. I confirm that no material matters have come lo my attention in connection
with the examination giving me cause to believe that in any material respect..
1113ccountin8 record5 were not kept in respect of the Trust 3s required by section 130 of the Act,. or
121 the accounts do not accord with those records., or
131 the accounts do not cornply with the applicable requirements concerning the form and content of accounts set
out in the Charities (Account% and Reports) Regulations 2008 other than any requirement that the accounts give a
'true and fair view, which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed..
S J L Ellingham BA FCA DChA
Fawcetts LLP
Windover House
St Ann Street
Salisbury
Wiltshire
SPI 2DR
Dèted..

Long Covid Kids and Friends
1196170
Financial Statements for the year ended 31 March 2024
Statement of financial artivities
Unrestricted
funds
Restricted
funds
Note5
Total funds
2023
Incoming resources
Income and endowments from:
Donatlons and legacies
Charitable activities
Other trading activities
Investments
Other
Total Income
64,944
1,220
2,278
654
200
10,000
74,944
1,220
2,278
654
200
134,879
796
1,632
78
69,296
10.000
79,296 137,385
Resour￿5 expended
Expenillture on:
Raising funds
Charitable activities
Totsl expenditure
13,626
79,753
93,379
13,626
89,753
103,379
12,259
62,176
74,435
10.000
10.000
Net lexpendlturel/ln¢ome
Net movement in fund5
124,0831
124,0831
124,0831 62,950
124,0831
62,950
Reconciliution ollunds..
Total funds brought forward
Total funds carried fotward
62,950
38,867
62,950
38,867
li
62,950
The notes on pages 9 to 14 form part of these financial statements

Long Covid Kids and Friends
Balance Sheet as at 31 March 2024
Unresirlcteil
funds
Restrlcted
funds
Total thls
Totsl
2023
Notes
vear
Fixed assets
Tangible assets
494
494
989
989
494
494
Current assets
Stocks
1,688
8,766
34,831
45,285
1,688
8,766
34,831
45,285
1,680
10,766
55,925
68,371
Debtors
Cash at bank and in hand
Creditors.. amounts falling due within one year
io
6,912
6,912
6,410
Net current assets
38,373
38,373
61.961
Net assets
38,867
38,867
62,950
Funds of the Charlty
Restricted funds
Unrestrl¢ted funds
Total funds
38,867
38,867
38,867
38,867
62,950
62,950
The financial statements on pages 7 to 14 were approved by the trustees, and authorised for issue on 29
january 2025 and signed on their behalf by..
C Whitby
Chair and Trustee
The notes on pages 9 to 14 form part of these financial statements

Long Covld Klds and Frlends
Notes to the Flnanclal Statements for the year ended 31 March 2024
Note l Accounting policles
Basis of preparation
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction
value unless otherwise stated in the relevant notes to these account5.
The accounts have been prepared in accordance with the Statement of Recommended Practice.. Accounting and
Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland IFRS 1021 issued on I January 2019 and with the Charities Act 2011. The charity constitutes
public benefit entity as defined by FRS 102. The charity does not meet the definition of a large charity and therefore
is exempt from the requirement to prepare a cash flow statement.
Going tontèrn
The trustees have prepared the financial statements on a going concern basis, which assumes that the charity will
continue to tsperate ftsr the f()reseeable future. The trustees have reviewed the charity's financial position. including
cash flow forecasts, and have concluded that the charity has adequate resources to continue in operational existence
for the foreseeable future. Therefore, they continue to adopt the going concern basis of accounting in preparing the
financial statements.
Income
All income is recognised once the charity has entitlement to the income, its receipt is probable and the amount of the
income can be measured reliably. Donations are recognised when received. Income tax recoverable on gift aided
donations is recognised as income in the same period as the donation. Investment income is recongised when interest
becomes due and payable.
Expendlture retognltlon
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the
charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Governance and support Costs
Support costs have been allocated between governance costs and other support. Governance costs comprise all costs
involving public accountability of the charity and it5 compliance with regu13tion and good prartice.
Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees, annual report.

Long Covid Kid5 and Friend5
Notes to the Flnantial Statements for the period ended 31 March 2024 Itontlnuedl
Charitable Artivities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its artivities and services for its
benefitiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature
necessary to support them.
Tangible fixed assets
Expenditure on fixed assets is capitalised and valLJed at historical cost except for expenditure on assets costing less
than £500 which is written off immediately. Depreciation is calculated to write off the cost of tangible fixed assets less
their residual values on a straight line basis over the expected useful lives of the assets concerned. Computer
equipment is written off over 3 years.
Stock
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.
Debtors
Debtors (including trade debtors and loan5 receivable) are measured on initial recognition at settlement amount after
any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other
consideration expected to be received.
Creditors
The charity ha5 creditors which are mea5LJred at settlement 3mount5 le55 zny trade discounts.
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustee5 in furtherance of the
general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which
have been raised by the Charity for particular purposes. The costs of raising and 3drnini5tering such fLJnds are charged
against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and105ses are allocated to the appropriate fund.
Financlal Instruments
The charity only ha5 financial assets and financial liabilities of a kind that qualify as basic financial instruments. 8aslC
financial instruments are recognised at the settlement amount due after any trade discounts offered.
io

Lon8 Covld Klds and Frlends
Notes to the Financial Statements for the year ended 31 March 2024 Icontinuedl
Note 2
An8￿$￿5 of Income
Unrestritted Re￿rfrted
funds
fund5
Total funds Totrl 20Z3
Analysls
Donation5 and Donation5 and gifts
legacles:
63.4
63.400
134,638
241
1.544
1.544
lo.￿0
74,944
Grants
io.ooo
10,000
64,944
114,879
Charitable
Choir
1,145
1,145
273
a¢UvlUes:
Courses
73
Speakerfees
Research
450
75
75
1,220
1,220
796
Othertradin¥ 9ales of T shirt5
adlvitles..
Sales of books
Sale5 of Don't Send Me a Card
Sales of sticker5
Sales of pins
Cornmi55iOn
544
544
1,175
278
179
323
1,394
13
2,278
323
1,394
13
2,278
1,632
Income from
Investments..
Interest income
654
654
78
Other..
Cornpen5ation
200
TOTAL INCOME
69,296
10,000
79,296
137,385
Note 3
Anatysls of expendlture
Unrestricted Re51ricted
funds
fund5
Analysls
Total funds
2023
Expenditure on rai5in¥fund5'.
Website costs
C05t5 of goods sold and running on line shop
B3nk charges incurred collecting donations
Advertising, marketing, direct mail and publicity
Administrative support
Total expenditure on raisingfund5
399
940
327
4,116
7.844
13.626
399
940
327
4,116
7.844
13.626
1,315
363
7,677
2,304
12.259
Expenditure on charitable activities:
Support of children wlth Long Covld
Raising awareness of Long Covid
Support costs- note 4
Total expend￿￿re on charltable artl¥fjlles
33,495
33.869
12,389
79,753
10,000
43,495
33.869
12,389
89,753
31,097
25,075
6,003
62,176
10,000
TOTAL EXPENDITURE
93,379
10,000
103,379
74.435
li

Long Covid Kids and Friends
Notes to the Financial Statements for the year ended 31 March 2024 Icontinuedl
Note 4
Support and Governance Costs
2024
2023
Administrative support
Insurance
8,417
3,215
362
79
Legal fees
Human resources
220
1,288
228
Stationery
Computer and website costs
Bank charges
Depreciation of equipment
Governance costs- independent examiner's fee
Total
218
399
600
60
96
495
495
1.140
1.080
12,389
6,003
Note 5
Trustee remuneration and benefits
None of the trustees have been paid any remuneration or received any other benefits from the charity during the
year12023.. nill.
No trustees have received any reimbursed expenses from the charity during the year12023.. nill.
The charity considers its key management personnel comprise the trustees as well as the CEO and COO. Key
management personnel are not remunerated.
12

Long Covid Kids and Friends
Note5 to the Financial Statements for the year ended 31 March 2024 (continued)
Note 6
Tangible fixed assets
Computer
Equipment
Total
Cost at l April 2023
Additions
1,484
1,494
C05t at 31 March 2024
1.484
1,484
Depreciation
At l April 2023
Depreciation
495
495
495
495
At 31 March 2024
Net book value
Net book value at 31 March 2023
Net book value at 31 March 2024
990
990
989
494
989
494
Note 7
Stock
2024
2023
Stock
1,688
1,680
Note 8
Debtors and prepayments
2024
2023
Other debtors
Prepayments and accrued income
5,644
3,122
8.766
241
10,525
10,766
Note 9
Cash at bank and In hand
2024
2023
Cash at bank and on hand
Other
31,912
2,919
34,831
51,953
3,972
5S,92S
Note 10
Creditors and accruals
Creditors
Arnount5 falling due within one year
2024
2023
Trade creditors
Accruals and deferred income
2,920
3,992
6,912
3,390
3,020
6,410
13

LonE Covld Klds and Frlends
Notes to the Financial Statements for the year ended 31 March 2024 {continuedl
Note 11
Movement of Funds
Fund balances
brought
forward
Gains and
losses
Fund balances
carried forward
Income
Expenditure
Transfers
Fund n3me5
Unrestricted funds
62,950
69,296
10,000
193,3791
Iio,DOOI
38,867
Restricted funds
Otherfunds
Totsl Funds
62.950
79.296
1103,3791
38,867
Unrestricted Funds..
General
This represents funds which have been accumulated forthe general purposes of the charity.
Re5trirted Fund5'.
The Natlonal Lottery Communlty Fund
This represents a grant received during the year ended 31 March 2024 from The National Lottery Community Fund to support the
charity's work In the community. The grant was fully utillsed during the year.
14